Intermediate Accounting II

Build on your learning from Intermediate Accounting I UGBA X421.1 by focusing on developing financial statements that clearly and accurately depict a company's performance. You'll study stockholders' equity, earnings per share, income taxes, leases, pensions, revenue and cash flows.

Course Outline

Course Objectives

Account for current and long-term liabilities
Determine stockholders' equity and dilutive earnings per share
Account for income taxes, pensions, leases and accounting changes
Evaluate and properly present cash flows
Fully disclose material items in the financial statements

What You Learn

Current liabilities and contingencies
Bonds and long-term notes
Leases
Corporate taxation
Income tax accounting
Pension and post-retirement benefits
Shareholders’ equity
Share-based compensation and EPS
Accounting changes and error corrections
Statement of cash flows

How You Learn

Reading assignments
PowerPoint presentations
Homework problems
Class discussions
Quizzes
Final examination

Is This Course Right for Me?
This class is geared for accounting students who are preparing to take the CPA exam.

Sections

Section 079

Jun 01, 2021 to Sep 07, 2021 Online

$1,350.00

Jun 01, 2021 to Sep 07, 2021

45.00

Online

3 semester units

Section Notes

Students must score a 70% or higher on the final exam to pass the course.

TEXTBOOK NOTE: Connect (an online homework and learning management system) is required for this section. UC Berkeley Extension has negotiated a discounted one-time price of $100 for CONNECT which provides access for both Intermediate I and II. This includes access to an electronic copy of the textbook, so there is no need to purchase the hardcover book unless you prefer that. To take advantage of the special price, please wait until the first day of class and use the link your instructor sends you.

Section Materials

Textbook (Mandatory) Intermediate Accounting by David Spiceland and Mark Nelson and Wayne Thomas © 2020 McGraw-Hill 10th edition ISBN 1260310175

Section 080

Aug 31, 2021 to Dec 07, 2021 Online

$1,350.00

Aug 31, 2021 to Dec 07, 2021